HR 677 · 98th Congress · Taxation

A bill to provide that subtitles A and C of the Internal Revenue Code of 1954 shall be applied without regard to the value of lodging located in the proximity of an educational institution and furnished by such institution to its employees for taxable years or periods beginning before January 1, 1984.

Introduced 1983-01-06· Sponsored by Rep. Shannon, James M. [D-MA-5]· House

Bill Progress

Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Forwarded by Subcommittee to Full Committee (Amended).(1983-11-08)

Plain Language Summary

[AI summary unavailable — showing source text] Excludes from the gross income of employees of educational institutions, for income and social security tax purposes, the value of lodging provided to such employees which is located near their place of employment.…

Summarized by Claude AI · Non-partisan · For informational purposes only

Cosponsors (20)

13 Democrats7 Republicans